Appeal from order of County Court of Allegheny County, No. A-1803 of 1962, in re appeal of Bower Hill Civic League from Board of Property Assessment, Appeals and Review of Allegheny County.
Thomas M. Rutter, Jr., Assistant County Solicitor, with him Francis A. Barry, First Assistant County Solicitor, and Maurice Louik, County Solicitor, for appellant.
Louis D. Cooper, for appellee.
Wright, Watkins, Montgomery, Jacobs, and Hoffman, JJ. (Ervin, P. J., and Flood, J., absent). Opinion by Montgomery, J.
[ 207 Pa. Super. Page 124]
The Board of Property Assessment, Appeals and Review (Board) denied the appellee, Bower Hill Civic League (League), tax exempt status for its real estate consisting of a parcel of land with a community building thereon, in Scott Township, Allegheny County, Pennsylvania, for the year 1961 and thereafter. On appeal by the League to the County Court of said County, the order of the Board was reversed and the property held to be exempt from taxation. This appeal by the Board followed.
The League is a nonprofit corporation organized and existing under the laws of Pennsylvania for the purpose of "The coordinating of the various civic groups in the community, for the purpose of advancing civic, cultural and recreational life and activities of the community . . ."
The important facts are not in serious dispute, and may be succinctly stated as follows. There are about 260 family members of the League who are residents in and near the Bower Hill section of Scott Township; the structure which is being assessed was built for a community building from public subscription, a donation from a foundation, and the proceeds of a mortgage.
[ 207 Pa. Super. Page 125]
It has kitchen facilities, two meeting rooms, a small service area, and rest rooms. The building was used by the following groups after its completion on or about October 2, 1961 (The figures represent the number of times each organization used the facilities):
Group 1961 1962 1963 19 64 1965
Women's Club 27 46 28 26 23